The electronic 2026 ACH Compliance Audit Workbook provides the required annual audit framework for financial institutions, guiding users through ACH Rules, ODFI/RDFI practices, OFAC processes and related regulatory obligations. The 2026 edition introduces major new requirements for ODFI Fraud Monitoring (2.2.4) and RDFI Fraud Monitoring (3.1.10). The Workbook’s content has been fully updated to align with the 2026 ACH Rules, including revised definitions, timing windows, Written Statement of Unauthorized Debit (WSUD) acceptance rules and the clarified meaning of “False Pretenses.” Additional refinements improve clarity in ODFI/RDFI guidance, enhance explanations of data security, authorization, audit testing, Notification of Change (NOC) processing and streamline formatting for stronger regulatory alignment. A summary report is generated upon completion to help identify and prioritize risk‑reduction actions.